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Section 409A Meets 162(m) and Some NQDC Plans May Need to be Amended by December 31

Fulcrum Partners Deferred Compensation News

Thank you, Mike Melbinger, for the following in-depth update on a problem no one apparently saw coming. We’ve enclosed below the full text of Mike’s article published on December 2, 2020: “Section 409A Meets 162(m) and Some Deferred Compensation Plans and Agreements May Need to be Amended by December 31,” followed by his additional postscript article published shortly thereafter.

Checking contract

Unpacking Proposed Regulations by IRS and the Treasury Department on Changes to Section 162(m)

Fulcrum Partners. Executive Benefits News

Winston & Strawn Partner Michael Melbinger continues his analysis of the proposed regulations that have been issues by the Internal Revenue Service (IRS) and the Treasury Department on changes to Tax Code Section 162(m). The following article first appeared on the  Executive Compensation Blog on January 13, 2020, and is republished here with the author’s permission. #executivecomp #fulcrumpartners #IRS #162m